The NFF filed its appeal on September 30, challenging the ruling that ordered the final to resume from extra time at 2-2.
Edo Queens had won 4-1 on penalties, but CAF ruled that extra time should have been played before the shootout.
The NFF insists Edo Queens should not be punished for match officials’ error.
“Edo Queens neither elected nor requested that extra time be dispensed with. The fact that Edo Queens ultimately won the shoot-out cannot retrospectively convert its compliance with the referee’s instruction into responsibility for the regulatory breach,” the NFF stated.
“There is an important distinction between benefiting from an official’s error and causing or procuring the error.
“It is therefore difficult to justify a remedy which effectively removes the sporting consequence of the penalty shoot-out from Edo Queens where the club was not responsible.”